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[Cites 0, Cited by 0] [Section 114E(4)] [Section 114E] [Entire Act]

Union of India - Subsection

Section 114E(4)(a) in Income Tax Rules, 1962

(a)The return in Form No. 61A referred to in sub-rule (1) shall be furnished to the Director of Income-tax (Intelligence and Criminal Investigation) or the Joint Director of Income-tax (Intelligence and Criminal Investigation) through online transmission of electronic data to a server designated for this purpose under the digital signature of the person specified in sub-rule (7) and in accordance with the data structure specified in this regard by the Principal Director General of Income-tax (Systems):